BWVB Optique & Audition: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BWVB Optique & Audition
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€18,280
down €18,280, from €16,968 to -€1,312
- Taxes -€971
down €971 (-100.0%), from €971 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,091,518 | €1,091,509 | -€9 | 0.0% |
| Fixed assets | 21/28 | €205,000 | €205,000 | = | 0.0% |
| Financial fixed assets | 28 | €205,000 | €205,000 | = | 0.0% |
| Current assets | 29/58 | €886,518 | €886,509 | -€9 | 0.0% |
| Amounts receivable within one year | 40/41 | €886,509 | €886,509 | = | 0.0% |
| Trade receivables | 40 | €18,000 | €18,000 | = | 0.0% |
| Other amounts receivable | 41 | €868,509 | €868,509 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9 | - | -€9 | |
| Total equity and liabilities | 10/49 | €1,091,518 | €1,091,509 | -€9 | 0.0% |
| Equity | 10/15 | €92,668 | €90,862 | -€1,807 | -1.9% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,668 | €862 | -€1,807 | -67.7% |
| Amounts payable | 17/49 | €998,850 | €1,000,648 | +€1,798 | +0.2% |
| Amounts payable within one year | 42/48 | €998,850 | €1,000,648 | +€1,798 | +0.2% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €1,416 | €1,615 | +€199 | +14.0% |
| Suppliers | 440/4 | €1,416 | €1,615 | +€199 | +14.0% |
| Taxes, remuneration and social security | 45 | €971 | - | -€971 | |
| Taxes | 450/3 | €971 | - | -€971 | |
| Other amounts payable | 47/48 | €996,462 | €999,032 | +€2,569 | +0.3% |
| Other operating charges | 640/8 | €384 | €415 | +€30 | +7.9% |
| Gross operating margin | 9900 | €16,968 | -€1,312 | -€18,280 | |
| Operating profit (loss) | 9901 | €16,584 | -€1,727 | -€18,310 | |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €60 | €80 | +€20 | +33.5% |
| Recurring financial charges | 65 | €60 | €80 | +€20 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €16,544 | -€1,807 | -€18,351 | |
| Income taxes | 67/77 | €971 | €0 | -€971 | -100.0% |
| Profit (loss) for the period | 9904 | €15,572 | -€1,807 | -€17,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,572 | -€1,807 | -€17,379 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.